JAIN BROTHERS Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge in this writ petition is to the provisions of S. 3 of the Customs Tariff Act, 1975.

(2.) The petitioners are engaged in the business of import of automobile spare parts. They are liable to pay customs duty as levied under S. 12 of the Customs Act, 1962 which provides that the customs duty will be levied at such rates as may be specified under the Customs Tariff Act, 1975.

(3.) The Customs Tariff Act, 1975 (hereinafter referred to as "the Act") provides for levy of additional duty under Section 3 which Section reads as follows: